Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 109K

Inter-company payments and loans not treated as dividends

                   A private company is not taken under section 109C or 109D to pay a dividend because of a payment or loan the private company makes to another company.

Note:          This does not apply to a payment or loan to a company in its capacity as trustee. (See section 109ZE.)



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